Presented below are unrelated cases involving investments in debt securities:

Case 1:

A company owns another firm's debt securities in the form of bonds. The bonds were acquired at a discount and are accounted for under the amortized cost model.

Case 2:

An investment in notes receivable that had been held for several years is being sold. The investment was accounted for under the amortized cost model.

Case 3:

A portfolio of debt investments has been determined to be impaired.

Instructions

Indicate the accounting required and/or available for each individual case.